Her Majesty's Revenue and Customs v JS, EL and LG: [2021] UKUT 264 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Gray on 9 September 2021.
Read the full decision in:
Judicial Summary
Overview of the Her Majesty’s Revenue and Customs Scheme for claiming tax-free childcare, and its interrelationship with the Department of Education Scheme for claiming 30 hours free childcare. Both schemes are administered jointly by HMRC.
At the time of these claims for 30 hours free childcare the apparent intention was that appeals should go to the Social Entitlement Chamber and that was the route these appeals followed. My decision is that the Social Entitlement Chamber was without jurisdiction under the primary and secondary legislation; my remarks as to other matters are therefore obiter dicta but may be of assistance to those wishing to understand the background. The jurisdiction problem has been cured by a revision of the Chambers Order which allocates the appeals to the Social Entitlement Chamber.